VAT - law-index@swarb.co.uk
David Swarbrick
VAT
Higher Education Statistics Agency Ltd v Commissioners of
Customs and Excise
QBD
Times
19-Apr-2000
When purchasing a business as a going concern, and land bought
at auction was included, then in order to take the land purchase
outside the scope of VAT, the 'option to tax' election and
notification of that election had to be effected before the
deposit was paid, and not merely before completion.
VAT (Special Provisions) Order 1995/1268
VAT
Parker Hale Ltd v Commissioners of Customs and Excise
QBD
Times
18-Apr-2000
The scheme for the payment of compensation for the enforced
surrender of handguns was a VATable supply. The transfer of
ownership of the guns to the government in return for the
compensation was a supply of goods within the Act
Firearms Amendment Act 1997
VAT Company
Mirror Group Newspapers Ltd v Customs and Excise Commissioners
QBD
Times
7-Mar-2000
The company incurred costs on the issue of shares issued and
sold in part within the EU and in part outside. It sought to
reclaim the VAT on the payments made. The issue of shares was a
supply of services even though there was no transfer or
depletion of resources. The six accepted elements for a supply
need not be extended to include such a requirement. The input
tax insofar as it related to the sale of shares to persons
within the EU was not recoverable.
VAT Company
Mirror Group Newspapers Ltd v Customs and Excise Commissioners
QBD
Gazette
24-Feb-2000
The company incurred costs on the issue of shares sold in part
within the EU and in part outside. It sought to reclaim the VAT
on the payments made. The issue of shares was a supply of
services even though there was no transfer or depletion of
resources. The input tax insofar as it related to the sale of
shares to persons within the EU was not recoverable.
VAT Customs & Excise
Pegasus Birds Ltd v Commissioners of Customs and Excise
CA
Times
10-Feb-2000
The limit of one year imposed upon the raising of an assessment
by the commissioners was to protect the taxpayer, and not to
penalise the commissioners. Accordingly it was appropriate to
allow an assessment raised after the time limit but where the
information which made the assessment appropriate had been
discovered by the commissioners later.
Value Added Tax Act 1994 73 (6) (b)
VAT
Commissioners of Customs and Excise v Plantiflor Ltd
CA
Times
10-Feb-2000
Where a company delivering goods to its customers by sending
them via the Royal Mail passing on to the customer only the
direct cost charged to it by Royal Mail, there was no obligation
to levy VAT on that charge. The items delivered were postal
packets, and the arrangement was in effect that the company
acted as the agent of the customer in paying on the carrier's
charges.
Value Added Tax Act 1994 31, Sch 9 Grp 3
European Law Administrative Law VAT
Marks and Spencer plc v Commissioners of Customs and Excise
CA
Times
19-Jan-2000
The doctrine of direct effect which gave rise for a private
individual against a member state could only operate where the
member failed to comply with the requirements of European Law to
give effect to such law, and the requirement to put such rules
into effect had to be unconditional and precise. A party could
not use the doctrine to claim against a member state under
European Law in general.
VAT Education
North of England Zoological Society v Commissioners of Customs
and Excise
QBD
Times
2-Nov-1999
For VAT purposes, as opposed to other forms of taxation,
educational purposes meant education within a more formal class
or lesson type structure. A zoo, open to the public but
employing education officers to assist with education of
visitors was not exempt from charging VAT upon its entrance
fees. The education offered did not come within this definition.
Value Added Tax Act 1994 31 Sch 9, Group 6, 1(a)
VAT
North of England Zoological Society v Commissioners of Customs
and Excise
QBD
Gazette
20-Oct-1999
For VAT purposes, as opposed to other forms of taxation,
educational purposes meant education within a more formal class
or lesson type structure. A zoo, open to the public but
employing education officers to assist with education of
visitors was not exempt from charging VAT upon its entrance fees.
Value Added Tax Act 1994 31 Sch 9, Group 6, 1(a)
VAT
Gregg & an v Commissioners of Customs and Excise Case C-216/97
ECJ
Times
19-Oct-1999
For the purposes of the Value Added Tax regime, the terms
'Establishments' and 'organisations' did not only refer to legal
entities as such, but included natural persons, and in this
case, particularly, partnerships. Accordingly a partnership
running a nursing home was not excluded from exemption from
registration under the legislation, and so could not register
for VAT.
VAT
Royscott Leasing Ltd et al v Customs and Excise Commissioners
Case C-305/97
ECJ
Times
15-Oct-1999
The fact that motor vehicles might in some circumstances be
only capable of being used within a person's trade or business,
did not mean that a member state was disallowed from excluding
the right to deduct VAT from payments made on the purchase of
such items.
VAT (Cars) Order 1972 4
VAT
Pilgrims Language Courses Ltd v Commissioners of Customs and
Excise
CA
Times
22-Aug-1999
A language school which sought to teach English was correct to
include as part of that exempt supply, the cost of accommodation
and catering. Transport to and from the airport and photographs
necessary for the course were also exempt, being closely related
to the course. Where however, the supplies were so combined as a
mere device to avoid VAT, courts should be ready to find abuse.
Value Added Tax Act 1994 Sch 9; Value Added Tax (Education) (No
2) Order 1994 2969
VAT
British Telecommunications plc v Commissioners of Customs and
Excise
HL
Gazette
14-Jul-1999
The costs of the delivery of a quantity of new cars from the
factory or depot to the purchaser is incidental and ancillary to
the supply of the cars themselves, and the VAT on delivery
charges was not reclaimable by the purchasing company as Input
Tax.
Value Added Tax (Input Tax) Order 1992/3222
VAT
Staatssecretaris van Financien v Coffeeshop Siberie vof Case C-
158/98
ECFI
Times
8-Jul-1999
A café owner rented a table out to a drug dealer. He was
charged VAT on the rent, but denied liability on the basis that
it was an illegal activity and not taxable. However the renting
itself was not unlawful either under national Netherlands law or
International law. It was held that VAT was payable.
VAT
British Telecommunications plc v Commissioners of Customs and
Excise
HL
Times
5-Jul-1999
The costs of the delivery of a quantity of cars is incidental
and ancillary to the supply of the cars themselves, and the VAT
on delivery charges was not reclaimable by the purchasing
company as Input Tax.
Value Added Tax (Input Tax) Order 1992/3222
VAT
Mathieson (Irene Daphne) v Commissioners of Customs and Excise
OHCS
Times
17-Jun-1999
A taxpayer acting upon misleading advice from a customs
official which led to an overpayment of VAT, the taxpayer was
entitled to the repayment together with interest on trhe
overpaid sum. That advice was incomplete rather than erroneous
as such did not decide the issue.
Value Added Tax Act 1994 78(1)(a)
VAT
Svenska International plc v Commissioners of Customs & Excise
HL
Gazette
3-Jun-1999
When assessing the time of supply in a continuous supply of
services, it did not take place until either payment was made or
a tax invoice issued, and as between members of a group of
companies, no opportunity arose to set its tax against input
until then.
VAT
Institute of Chartered Accountants in England and Wales v
Commissioners of Customs and Excise
HL
Gazette
19-May-1999
Where a body regulated a profession by virtue of a statutory
regime, the fees charged by that body to its members were not
subject to VAT. Promoting and supervising professional standards
is not an economic activity within the meaning of the Act.
Value Added Tax Act 1994 4
VAT
Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise
ECJ
Times
14-May-1999
Where goods were supplied as part of sales promotion free to
purchasers of petrol, but remained of substantial value, they
were chargeable supplies and liable to VAT in the sellers hands.
VAT
Commissioners of Customs & Excise v Liverpool Society of
Performing Arts
CA
Times
1-Apr-1999
Out of country supplies are not to be treated as taxable
supplies in order to identify basis for input tax to be
apportioned between taxable and exempt supplies. Out of country
supplies not to be included in denominator.
Value Added Tax (General) Regulations (SI 1985 No 886) Part V
VAT
Commissioners of Customs & Excise v Svenska International plc
HL
Times
30-Mar-1999
When assessing the time of supply in a continuous supply of
services, it did not take place until either payment was made or
a tax invoice issued, and as between members of a group of
companies, no opportunity arose to set its tax against input
until then
VAT
Institute of Chartered Accountants in England and Wales v
Commissioners of Customs and Excise
HL
Times
29-Mar-1999
Where a body regulated a profession by virtue of a statutory
regime, the fees charged by that body to its members were not
subject to VAT. Promoting and supervising professional standards
is not an economic activity within the meaning of the Act.
Value Added Tax Act 1994 4
VAT
Card Protection Plan Ltd v Commissioners of Customs and Excise
C-349/96
ECJ
Times
18-Mar-1999
A company procuring insurance purchases for credit card
protection was as exempt from VAT as was the insurer. A
provision which restricted the ability to claim such exemption
to those registered as insurers under national was invalid under
European Law.
VAT
Lancaster v Bird
CA
Times
9-Mar-1999
A term can be implied by custom that VAT is to be charged over
and above the contract price stated, but in consumer contracts,
this could only be achieved by an explicit term of the contract.
This could not satisfy the 'officious bystander' test.
VAT
Commissioners of Customs & Excise v Redrow Group plc
HL
Gazette
3-Mar-1999
Where house builders had paid the estate agents' fees for
exchanged property sales, the supply had been at least in part
to the builder and the builder could recover the agents' VAT as
input tax.
Value Added Tax Act 1983 3(2)(b)
VAT
Commissioners of Customs & Excise v Redrow Group plc
HL
Times
18-Feb-1999
Where house builders had paid the estate agents' fees for
exchanged property sales, the supply had been at least in part
to the builder and the builder could recover the agents' VAT as
input tax.
Value Added Tax Act 1983 3(2)(b)
VAT
Elias Gate Racing v Commissioners of Customs and Excise
QBD
Gazette
10-Feb-1999
An reduction assessment made by the Commissioners, of the VAT
due, which had been under their powers to make such according to
their best judgment could not be challenged at the VAT Tribunal
on the exercise of that best judgment.
Value Added Tax 1994 73(1)
VAT
Villaswan Ltd v Sheraton (Blythswood) Ltd
OHCS
Times
27-Jan-1999
When one member of a group of companies paid the VAT due from
that other company, the paying company was entitled to the
Crown's preference when payment was recovered by way of relief
from the other company.
VAT
Marks & Spencer plc v Commissioners of Customs & Excise
QBD
Times
19-Jan-1999
Reclaims of overpaid VAT are governed by our domestic
legislation, and not by European VAT law. Zero-rate is not a tax
set under European law. Limitations on reclaims are therefore
properly set by our national legislation. Unjust enrichment
explored.
Value Added Tax Act 1994 80
VAT
Commissioners of Customs & excise v Jubilee Hall Recreation
Centre Ltd
CA
Times
31-Dec-1998
A part of Covent Garden run by a charity and providing range of
fee-paying service to members living locally was not akin to a
village hall and the services were subject to VAT. The services
are to be provided by and for 'final consumer,' the community.
VAT
Elias Gate Racing v Commissioners of Customs and Excise
QBD
Times
28-Dec-1998
An reduction assessment made by the Commissioners of the VAT
due which had been under their powers to make such according to
their best judgment could not be challenged at the VAT Tribunal
on the exercise of that best judgment.
Value Added Tax 1994 73(1)
VAT
Trustees of the Nell Gwynn House Maintenance Fund v
Commissioners of Customs and Excise
HL
Times
17-Dec-1998
A contract providing cleaning and other services by maintenance
fund for a block of flats was a VATable supply by the trustees
who employed the staff to deliver the services. It was a service
delivered by the Trustees through the medium of the employees
VAT
R v Stanley
CACD
Times
8-Dec-1998
A count on an indictment alleging VAT offences which included
charges both of understating outputs and making false input
claims was defective in not allowing a jury to say clearly of
which offence the accused was guilty
Value Added Tax Act 1994 72(8)
VAT
BRS Automotive Ltd v Commissioners of Customs & Excise
CA
Times
4-Dec-1998
Input VAT was reclaimable against the purchase of motor
vehicles before change in regulations for hiring out afterwards
was effective even though the scheme was artificially
complicated since the hire was not to take place before date of
change
VAT (Input Tax) Order 1997 art 7
VAT
Commissioners of Customs & Excise v Plantiflor Ltd
QBD
Times
25-Nov-1998
Where a sum was paid to a party and an un-ascertained part
expected to be paid to a third party (for post and carriage),
that part was not subject to VAT in the recipient's hands but in
the carrier's hands when charged by him
VAT
Institute of the Motor Industry v Customs and Excise
Commissioners
ECJ
Times
19-Nov-1998
A trade union could be any organisation of employees, workers,
employers, independent professionals or traders which took upon
itself representation of its members interests as against third
parties, and any such is VAT exempt.
Sixth Council Directive 77/388/EEC Art 13(A)(1)(1)
VAT
Goodwin, Unstead Case C-3/97 ECJ.CFI Bulletin 14/98, 13
ECJ
Gazette
9-Sep-1998
The defendants had sold counterfeit perfumes and had had VAT
charges imposed retrospectively. It was held proper to charge
VAT on sales which were illegal. Fiscal neutrality set aside
only where the special characteristic of a product required it
VAT
EC Commission v French Republic Case C-43/96 ECJ/CFI Bulletin
16/98, 27
ECJ
Gazette
9-Sep-1998
It was open to a member state to disallow reclaim of VAT on a
motor vehicle even though it was the very tool of the owners
trade. State had right to retain regulations predating the
Council Directive disallowing such allowances
Sixth VAT Directive art 17(6)
VAT
Societe Generale des Grandes Sources d'Eaux Minerales
Francaises v Bundesant fur Finanzen Case C-361/96 ECJ/CFI
Bulletin 15/98, 7
ECJ
Gazette
9-Sep-1998
Where original VAT invoice was lost a duplicate should be
accepted for refund claim even though from other member state
wher no doubt about transaction, loss is not fault of taxpayer,
and no risk of double reclaim of VAT duty.
VAT
Fischer v Finanzamt Donaueschingen Case C-283/95 ECJ/CFI
Bulletin 15/98, 16
ECJ
Gazette
9-Sep-1998
Taxpayer ran several gaming clubs under a license authorising
roulette type games. He was assessed to VAT, calculated on
probability basis. Fiscal neutrality prevented unlawful gaming
being treated differently. Gaming was VAT exempt, also unlawful
gaming.
VAT
Commissioners of Customs and Excise v Sinclair Collis Ltd
ChD
Gazette
9-Sep-1998
A licence fee paid to shopkeeper for the installation of
cigarette vending machine in the shop and to maintain and
operate it was a licence to occupy land and so was an exempt
supply.
Value Added Tax Act 1994 s31, Sch 9 Grp 1
VAT
Commissioners of Customs and Excise v Sinclair Collis Ltd
ChD
Times
29-Jul-1998
A licence fee paid to shopkeeper for the installation of
cigarette vending machine in the shop and to maintain and
operate it was a licence to occupy land and so was an exempt
supply.
Value Added Tax Act 1994 s31, Sch 9 Grp 1
VAT
First National Bank of Chicago v Commisioners of Customs and
Excise Case C-172/96
ECJ
Times
20-Jul-1998
Trading in foreign currencies where no charge was made, but the
company relied upon the spread did constitute provision of
taxable supplies. Amount of consideration was the total spread
of transactions over a period of time
Sixth Council Directive 77/388/EEC May 1977
VAT
Commissioners of Customs & Excise v Thorn Materials Supply Ltd
& an
HL
Gazette
15-Jul-1998
When goods were purchased for resale to another company within
the same VAT group but the purchasing company left that group
before delivery, the entire transaction became a Vatable supply
Value Added Tax Act 1983
VAT
Fischer v Finanzamt Donaueschingen Case C-283/95
ECJ
Times
2-Jul-1998
In general VAT was recoverable on unlawful supplies, including
unlawful gaming arrangements, but where the national legislation
exempted lawful arrangements it could not be applied to unlawful
versions.
EC Treaty Art 177
VAT
Commission of the European Communities v French Republic
(supported by United Kingdom intervener) Case C-43/96
ECJ
Times
2-Jul-1998
It was open to member states to refuse to allow claim VAT input
reclaims on articles purchased for transport which constituted
the very tool of the trade of a taxpayer. Driving instructors
may not reclaim VAT on their transport
Council Directive 77/388/EEC, EC Treaty Art 169
VAT
Commissioners of Customs & Excise v Thorn Materials Supply Ltd
& an
HL
Times
25-Jun-1998
When goods were purchased for resale to another company within
the same VAT group but the purchasing company left that group
before delivery, the entire transaction became a Vatable supply
Value Added Tax Act 1983
VAT
Eastbourne Town Radio Cars Association v Commissioners of
Customs and Excise
CA
Gazette
10-Jun-1998
Whether unincorporated association was liable to registration
on subscriptions paid was not merely a matter of its
constitution but of what in reality members received for their
subscriptions.
Value Added Tax Act 1994 Sch 1 para 13(2)
VAT
Criminal Proceedings against Goodwin & an Case C-3/97
ECJ
Times
10-Jun-1998
VAT was payable on supplies of counterfeit drugs even though
the income generated by the trade was unlawful. Fiscal
neutrality prevented differentiation between lawful and unlawful
supplies
Sixth Council Directive 77/388/EEC May 1977 art 2
VAT
Eastbourne Town Radio Cars Association v Commissioners of
Customs and Excise
CA
Times
12-May-1998
Whether unincorporated associations was liable to registration
on subscription was not merely a matter of its constitution but
of what in reality members received for their subscriptions
Value Added Tax Act 1994 Sch 1 para 13(2)
VAT
Commissioners of Customs and Excise v British
Telecommunications plc
CA
Gazette
29-Apr-1998
Delivery of quantity of cars is a separate supply from the
purchases themselves and the VAT on delivery charges is
reclaimable as an input
Value Added Tax (Input Tax) Order 1992/3222
VAT
Commissioners of Customs and Excise v British
Telecommunications plc
CA
Times
24-Mar-1998
Delivery of quantity of cars is separate supply from the
purchases themselves and VAT on delivery charges is reclaimable
as input
Value Added Tax (Input Tax) Order 1992/3222
VAT
R v Commissioners of Customs and Excise ex p Littlewoods Home
Shopping Group Ltd
CA
Times
3-Mar-1998
Charge to VAT on basis already withdrawn on suppliers to self
financed retailer after cessation of trading was contrary to EC
law
EC Directive 77/388/EEC
VAT
Commissioners of Customs and Excise v Liverpool School of
Performing Rights
QBD
Times
10-Feb-1998
Where mixture of supplies here and abroad but of taxable
nature, all to be included for allocation of input taxes.
Value Added Tax (General) Regulations (SI1985 No 886)
VAT
Commissioners of Customs & Excise v Westmorland Motorway
Services Ltd
CA
Times
5-Feb-1998
Supply of free meals etc to drivers bringing coach parties to
motorway service station chargeable to VAT at full retail price
Value Added Tax Act 1983
VAT
Commissioners of Customs and Excise v British Field Sports
Society
CA
Times
4-Feb-1998
Campaigning and related public relations activities of society
properly part of the business activities and input tax reclaimable
Value Added Tax Act 1983 47(2)(a)
VAT
Belgian State v Ghent Coal Terminal NV
ECJ
Times
4-Feb-1998
Where expenditure for investment works on land anticipating
VATeable transactions, VAT reclaimable even though never
materialised
Sixth Council Directive 77/388/EEC May 1977 Art 17
VAT
Commissioners of Customs & Excise v Civil Service Motoring
Association
CA
Times
10-Dec-1997
Exemption from VAT for making credit arrangements extends to
surrounding activities; not just the making of arrangement
Value Added Tax Act 1983 Sch 6 Group 5
VAT
Reiseburo Binder GmbH v Finanzamt Stuutgart-Korperscvhaften
ECJ
Times
27-Nov-1997
VAT on transport allocated where journey over several states by
proportion of distance travelled within each state
EC Treaty Art 177
VAT
Julius Fillibeck Sohne GmbH & Co KG v Finanzamt Neustadt
ECJ
Times
27-Nov-1997
Transport provided to workers to get to employment where no
real connection between transport and type of work was not
vatable supply
CD 77/388/EEC
VAT
Finanzamt Osna-bruck-Land v Langhurst Case C-141/96
ECJ
Times
20-Nov-1997
Credit note can be used as evidence of VAT invoice
VAT
Von Hoffmann v Finanzami Trier
ECJ
Times
10-Nov-1997
Arbitrator's services are not those of a lawyer for purposes of
determining place of supply of service for VAT
VAT
Commissioners of Customs & Excise v Invicta Poultry Ltd & an;
Same v Direct Bargain Supplies Ltd
QBD
Times
29-Jul-1997
Import duty underpaid for Customs error is recoverable unless
mistake undiscoverable by the trader acting in good faith
Council Regulation 2913/92 (OJ 1992 L302/1)
VAT
Commissioners of Customs & Excise v Invicta Poultry Ltd & an;
Same v Direct Bargain Supplies Ltd
QBD
Gazette
16-Jul-1997
Import duty underpaid for Customs error is recoverable unless
mistake undiscoverable by the trader acting in good faith
Council Regulation 2913/92 (OJ 1992 L302/1)
VAT
R v Hammond
CACD
Times
15-Jul-1997
Payment of VAT is not optional, those fraudulently evading
payment must expect imprisonment
Value Added Tax Act 1994 72(1), 72(3)
VAT
Commissioners of Customs and Excise v Redrow Group plc
CA
Times
3-Jul-1997
Where house builder pays the estate agents bills on sale of
buyers own house, VAT on estate agents' invoices was not
recoverable
VAT
Commissioners of Customs 7 Excise v Svenska International plc
CA
Times
3-Jul-1997
Rules for recovery of input tax on subsidiary business for
exempt supplies to be read as a whole
Value Added Tax (General) Regulations 1985 /886 reg 34
VAT
R v Commissioners of Customs and Excise ex p Kilroy Television
Co Ltd
QBD
Times
30-Jun-1997
VAT reclaim on drinks for entertainment of studio audience for
TV show were not business entertainment and allowable
Value Added Tax Act 1994 25(2)
VAT
Institute of Chartered Accountants v Commissioners of Customs
and Excise
CA
Gazette
25-Jun-1997
Regulation of a profession is not an economic activity
requiring or allowing charging of VAT
Value Added Tax Act 1994 4
VAT
R v Commissioners of Customs and Excise & an ex p X Ltd et al
QBD
Times
12-Jun-1997
The law under which Customs and Excise VAT search warrants are
exercised is valid
Value Added Tax Act 1994
VAT
Institute of Chartered Accountants v Commissioners of Customs
and Excise
CA
Times
19-May-1997
The regulation of a profession is not an economic activity
requiring or allowing the regulatory body to charge VAT on
membership subscriptions.
Value Added Tax Act 1994 4
VAT
Rosgill Group Ltd v Commissioners of Customs & Excise
CA
Times
30-Apr-1997
VAT payable on full price despite discount to 'party plan'
agent selling others
Value Added Tax Act 1983 10(2)
VAT
Jubilee Hall Recreation Centre Ltd v Commissioners of Customs
and Excise
QBD
Gazette
3-Apr-1997
Local Community exemption applied to village hall despite sales
from hall
Value Added Tax Act 1994 Sch 8 Grp5 4(b)
VAT
Jubilee Hall Recreation Centre Ltd v Commissioners of Customs
and Excise
QBD
Times
28-Mar-1997
Local Community exemption applied to village hall despite sales
from hall
Value Added Tax Act 1994 Sch 8 Grp5 4(b)
VAT
Commissioners of Customs and Excise v Help the Aged
ChD
Times
19-Mar-1997
Minibus for wheelchairs adaptable for normal seats remained
zero-rated
Value Added Tax Act 1994 Sch 8 Grp 15
VAT
Commissioners of Customs and Excise v Westmoreland Motorway
Services Ltd
ChD
Gazette
5-Mar-1997
VAT payable on value of free meal assessed at cost impliedly
accepted by parties
VAT
Commissioners of Customs and Excise v Westmoreland Motorway
Services Ltd
ChD
Times
4-Mar-1997
VAT payable on value of free meal assessed at cost impliedly
accepted by parties
VAT
Commissioners of Customs and Excise v Help the Aged
ChD
Times
4-Mar-1997
Minibus for wheelchairs adaptable for normal seats remained
zero-rated
Value Added Tax Act 1994 Sch 8 Grp 15
VAT
Commissioners of Customs and Excise v DFD A/S Case C-260/95
ECJ
Times
24-Feb-1997
Travel service VATeable in country of local arranging agent if
the company was operating there
VAT
Harnas & Helm CV v Staatssecretaris van Financien
ECJ
Times
13-Feb-1997
Mere holding of financial bonds is not economic activity
attracting VAT
VAT
Commissioners of Customs & Excise v British United Provident
Association Ltd; etc
CA
Times
11-Feb-1997
Supply of prescription drugs is zero-rated allowing recoupment
of input tax
Value Added Tax Act 1983
VAT
Commissioners of Customs & Excise v Marchday Holdings Ltd
CA
Gazette
29-Jan-1997
Extensive work on existing building may be more than conversion
and zero-rated
Value Added Tax Act 1983 Grp 8 Sch 5 Note 1A
VAT
Commissioners of Customs & Excise v Marchday Holdings Ltd
CA
Times
20-Dec-1996
Extensive work on existing building may be more than conversion
and zero-rated
Value Added Tax Act 1983
VAT
Commissioners of Customs & Excise v Royal Society of Arts,
Manufacture etc
QBD
Times
20-Dec-1996
Work supplied to charity for advertising may be zero-rated if
for publication
Value Added Tax Act 1994 Sch 8 Grp 15 Item 8
VAT
R v Commissioners of Customs & Excise ex p Kay & Co; R v same
ex p similar
CA
Times
10-Dec-1996
Commissioners had no power to impose time limit on
retrospective refund claims
Bill of Rights 1688 VAT Act 1994 80
VAT
Argos Distributors Ltd v Commissioners of Customs and Excise C-
288/94
ECJ
Times
18-Nov-1996
VAT payable on value of discount voucher only not full price of
goods
VAT
Elida Gibbs Ltd v Commissioners of Customs and Excise Case C-
317/94
ECJ
Times
12-Nov-1996
VAT is chargeable only on price of goods as discounted to agents
VAT
Commissioners of Customs and Excise v Stevenson
CA
Times
15-Aug-1996
Dishonest failure to register is caught by penalty provisions
as 'any act'
Finance Act 1985 13(1)
VAT
Commissioners of Customs and Excise v Croydon Hotel and Leisure
Co Ltd
CA
Times
8-Aug-1996
Limitation on recovery by Commissioners runs from date of
return, not the accounting period
Value Added Tax Act 1983 Sch 7 para 4(5)
VAT
Victoria and Albert Museum v Commissioners of Customs & Excise
QBD
Times
18-Jul-1996
Taxpayer was unable to reclaim tax paid where returns had been
made under an unfavourable formula
VAT Notice 700 App J
VAT
Commissioners of Customs & Excise v St Mary's Roman Catholic
School
QBD
Times
15-Jul-1996
Services must have temporal link to construction of new
building if zero rated
Value Added Tax Act 1985 Sch 5 Grp 8 Itm 2
VAT
Wellcome Trust Ltd v Commissioners of Customs and Excise (C-
155/94)
ECJ
Times
10-Jul-1996
Trustees trading in shares not involved in 'economic activity'
for VAT
VAT
Commissioners of Customs and Excise v British Telecom plc
CA
Gazette
30-May-1996
VAT not payable on overpayments retained and set off against
later accounts
VAT
Commissioners of Customs and Excise v British Telecom plc
CA
Times
14-May-1996
VAT not payable on overpayments retained and set off against
later accounts
VAT
Faaborg-Gelting Linien A/S v Finanzamt Flensburg C-231/94
ECJ
Times
9-May-1996
Non-takeaway restaurant is supply of services, ferry supply
from placeof busines
Council Directive 77/388/EEC May 17 1977
VAT
Primback Ltd v Commissioners of Customs and Excise
CA
Times
30-Apr-1996
Retailer liable for VAt only on discounted finance price, not
retail price
VAT
House v Customs & Excise Commissioners
CA
Gazette
27-Mar-1996
Global assessment for different periods not invalid though
could be apportioned
Value Added Tax Act 1983 Sch 7 para 4
VAT
Commissioners of Customs & Excise v UBAF Bank Ltd
CA
Gazette
20-Mar-1996
VAT on solicitors fees recoverable though not attributed to
taxable outputs
VAT
R v Choudhury; R v Uddin
CACD
Times
12-Mar-1996
VAT prosecutors should allege particular complaints if
possible, not general
Value Added Tax Act 1983 39 (1), (2), (3)
VAT
Mohr v Finanzamt Bad Segeberg
ECJ
Times
8-Mar-1996
Compensation paid to farmer ceasing milk production not subject
to VAT
VAT
Fine Art Developments plc v Commissioners of Customs & Excise
HL
Times
1-Mar-1996
VAT charged on catalogue price when to unregistered agents not
actual price
VAT
R v City of London Magistrates Court ex p Asif et al
QBD
Times
17-Feb-1996
VAT inspectors applying for document production orders should
do so on notice
Value Added Tax Act 1994 Sch II Para II
VAT
Commissioners of Customs & Excise v UBAF Bank Ltd
CA
Times
15-Feb-1996
VAT on solicitors fees recoverable though not attributed to
taxable outputs
VAT
Institute of Chartered Accountants of England and Wales v
Commissioners of C&E
QBD
Times
15-Feb-1996
The regulation of professional practices is not an economic
activity - no VAT
Value Added Tax Act 1994 4(1)
VAT
B J Rice & Associates (a Firm) v Commissioners of Customs &
Excise
CA
Times
14-Feb-1996
Liability for VAT determined at date of supply of services not
date of bill
Value Added Tax Act 1983 4, 5
VAT
Customs & Excise Commissioners v Madgett & an t/a Howden Court
Hotel
QBD
Ind' Summary
15-Jan-1996
Hotels offering of coach trip to collect guests may be travel
agents- to ECJ
VAT
Customs & Excise Commissioners v Robert Gordon's College
HL
Ind' Summary
18-Dec-1995
Input tax recoverable by school sports centre management
despite use by school
VAT
Robert Gordon's College v Customs and Excise Commisssioners
HL
Times
27-Nov-1995
Self supply transactions must be looked at each individually,
not a whole series
VAT
Housing t/a P & J Autos v Customs & Excise Commissioners
CA
Ind' Summary
13-Nov-1995
Global assessment for VAT lawful where separate info on
individual assessments
VAT
House v Customs & Excise Commissioners
CA
Gazette
8-Nov-1995
Global assessment not invalid just because separate assessments
were possible
VAT
Customs & Excise Commissioners v McMaster Stores (Scotland) Ltd
OHCS
Ind' Summary
30-Oct-1995
Receivership did not prevent recovery from C&E of excess paid
in error
VAT Act 1994 80
VAT
Finanzamt Uelzen v Armbrecht
ECJ
Times
26-Oct-1995
The sale of a privately occupied part of what are otherwise
business premises should not attract VAT as a supply made in the
course of a business.
VAT
House v Customs & Excise Commissioners
CA
Times
20-Oct-1995
Global assessment for different periods not invalid though
could be apportioned
Value Added Tax Act 1983 Sch 7 para 4
VAT
Georgiou & an v Commissioners of Customs & Excise
QBD
Times
19-Oct-1995
VAT tribunal may assess whether commissioner acted on basis of
best judgment
Value Added Tax Act 1994 83, 84
VAT
Customs & Excise Commissioners v Bessimeh
QBD
Ind' Summary
28-Aug-1995
No obligation to apportion personal penalty attached to company
directors
VAT
Customs & Excise Commissioners v Dennis Rye Ltd
QBD
Ind' Summary
21-Aug-1995
Builders apportionment between non- and exempt supplies not to
include land purchase
VAT
Customs & Excise Commissioners v Marchday Holdings Ltd
QBD
Ind' Summary
31-Jul-1995
Before and after test to be used to see if new building or
conversion of old
VAT
John Dee Ltd v Commissioners of Customs and Excise
CA
Times
20-Jul-1995
No 'fresh discretion' power in VAT tribunal on appeal if
Commissioners decision flawed
Value Added Tax Act 1983 40-1-n
VAT
Customs & Excise Commissioners v Jeffs & anr (t/a J&J Joinery)
QBD
Ind' Summary
3-Jul-1995
The supply of windows and other building items which were made
to measure for protected buildings was a supply of goods and
services and so was not zero-rated.
VAT Act 1994 Sch 8 grp 6 item 2
VAT
Customs & Excise Commissioners v Windflower Housing Association
QBD
Ind' Summary
3-Jul-1995
The repair of a roof of a listed building was not an alteration
despite small changes in appearance.
VAT Act 1994 Sch 8 grp 6 item 2
VAT
Haringey London Borough Council v Customs & Excise Commissioners
QBD
Ind' Summary
19-Jun-1995
Cost of rebuilding may be apportioned according to intended
business use
VAT Act 1994 33-1
VAT
Customs & Excise Commissioners v Post Office
QBD
Ind' Summary
19-Jun-1995
Actual not constructive knowledge of VAT return error needed
for bar on claims
VAT Act 1983 Sch 7 para4-5
VAT
Value Added Tax (General)(Amendment)(No 2) Regulations 1995
95/913
Gazette
7-Jun-1995
Amend main regulations removing relief on certain car imports
and works of art
Value Added Tax (General) Regulations 1985 85/886
VAT
Thorn EMI v Commissioners of Customs & Excise
CA
Gazette
7-Jun-1995
Mixed use for business entertainment and other allowed VAT
apportionment
VAT
Thorn EMI plc v Customs & Excise Commissioners
CA
Ind' Summary
5-Jun-1995
VAT on services for business and entertainment is apportionable
between them
VAT (Special Provisions) Order 1981
VAT
Commrs of Customs & Excise v Croydon Hotel & Leisure Company Ltd
QBD
Times
1-Jun-1995
Assessment to be for time entitlement to input arose, not
period when deducted
Value Added Taxes Act 1983 Sch 7
VAT
Customs & Excise Commissioners v Wellington Private Hospital
Ltd et al
QBD
Ind' Summary
30-May-1995
Medicines provided by hospitals from own stocks & prostheses
are exempt supplies
Value Added Tax Act 1994 Sch 8 grp 12 1 and 2
VAT
Customs & Excise Commissioners v Leightons Ltd & anr
QBD
Ind' Summary
30-May-1995
Dispensing and fitting of spectacles was a separate service
from supply of spectacles
Value Added Tax Act 1994 Sch 9 grp7 item 1
VAT
Customs & Excise Commisioners v Arbib
QBD
Ind' Summary
30-May-1995
Construction of housing for a swimming pool connected to a
listed building by walkway was zero rated
Value Added Tax Act 1994 Sch 8 grp 7-1
VAT
Customs & Excise Commissioners v Granton Marketing Ltd & an
QBD
Ind' Summary
30-May-1995
Company selling cards giving discount provided vateable service
- not prepayment
Value Added Tax Act 1994 Sch 6 grp 5
VAT
Commissioners of Customs & Excise v Granton Marketing Ltd & an
QBD
Times
12-May-1995
Retailer not to pay VAT on discounted part of customers bill
VAT
Sargent v Customs & Excise Commissioners
CA
Ind' Summary
1-May-1995
Property company receiver liable to pay VAT collected on rents
to Commissioners
VAT
Customs & Excise Commissioners v David Lewis Centre
QBD
Ind' Summary
1-May-1995
Goods supplied to disabled charity rated according to
medical/non medical use
Value Added Tax Act 1994 Sch 8 grp 18 -5
VAT
Customs & Excise Commissioners v Reed Personnel Services Ltd
QBD
Ind' Summary
1-May-1995
Company providing agency nurses not providing nursing services -
not exempt
Value Added Tax Act 1994 Sch 9 grp 7-1-d
VAT
BLP Group plc v Customs & Excise Commissioners
ECJ
Times
17-Apr-1995
Use of taxable goods for exempt transaction disallowed claim
against input tax
VAT
Commissioners of Customs & Excise v Reed Personnel Services Ltd
QBD
Times
13-Apr-1995
Where tripartite contract unclear on liability for VAT - C to
look at as a whole
VAT
Commissioners of Customs & Excise v Leightons Ltd; same v Eye-
Tech Opticians
QBD
Times
13-Apr-1995
Opticians supply of glasses and of eye tests are separate of
goods and services
Value Added Tax Act 1983 40-1
VAT
Wirral Metropolitan Borough Council v Customs & Excise
Commissioners
QBD
Ind' Summary
10-Apr-1995
On simultaneous supply to agent and principal, agent's tax to
be in same period
Value Added Tax Act 1994 47-3
VAT
Virgin Atlantic Airways Ltd v Customs & Excise Commissioners
QBD
Ind' Summary
3-Apr-1995
Airport limousine incidental to air transport supply and zero
rated
VAT
Customs & Excise Commissioners v Richmond Theatre Management Ltd
QBD
Ind' Summary
3-Apr-1995
VAT on advance ticket sale payable on receipt, not at time of
performance
Value Added Tax Act 1994
VAT
Commissioners of Customs & Excise v Padglade Ltd
QBD
Times
9-Mar-1995
Immediate intentions of transferor and transferee of business
assets relevant
VAT
Value Added Tax (General) (Amendment) Regulations 1995 /152
Gazette
8-Mar-1995
Some assorted amendments to VAT (General) Regulations 1985
VAT
Customs & Excise Commissioners v Next plc; same v Grattan plc
QBD
Ind' Summary
6-Mar-1995
Applicable VAT rate on date of supply not payment despite use
of special scheme
VAT
Customs & Excise Commissioners v British Telecom plc
QBD
Ind' Summary
6-Mar-1995
VAT unintentionally prepaid by customers may be credited
against next return
VAT
Bjellica (t/a Eddy's Domestic Appliances) v Customs & Excise
Commissioners
CA
Ind' Summary
6-Mar-1995
Commissioners may make global assessment to VAT including for
non registered period
VAT
Deutsche Ruck Reinsurance UK Ltd v Commissioners of Customs &
Excise
QBD
Ind' Summary
27-Feb-1995
VAT on legal fees recoverable by company partly exempt-dispute
on contracts
VAT
Wirral Metropolitan Borough Council v Commissioners of Customs
and Excise
QBD
Times
27-Feb-1995
VAT applied to 'deemed' supplies even though these had been
made through an intermediate finance company.
VAT
Sargent v Commissioners of Customs & Excise
CA
Times
23-Feb-1995
Receiver of mortgaged property to account for VAT on rental
income from them
VAT
John Dee Ltd v Commissioners of Customs and Excise
QBD
Times
17-Feb-1995
VAT Tribunal has appellate not supervisory jurisdiction - no re-
hearing
VAT
Virgin Atlantic Airways Ltd v Commissioners of Customs & Excise
QBD
Times
16-Feb-1995
Supply of limousine service with airline ticket not separate
taxable supply
Value added Tax Act 183 3-2
VAT
Value Added Tax (Increase of Limits) Order 1994/2905
Gazette
15-Feb-1995
Increase limits for registration to 46,000, and deregistration
to 44,000
VAT
Customs and Excise Commissioners v Le Rififi Ltd
CA
Gazette
15-Feb-1995
One paper covering many assessments need not be one assessment-
issue of fact
Finance Act 1985 22-1
VAT
Customs & Excise Commissioners v Colour Offset Ltd
QBD
Ind' Summary
13-Feb-1995
Diaries and address books are now standard rated for VAT purposes
VAT Act 1994 Sch8 prg 3 item 1
VAT
Customs & Excise Commissioners v Le Refifi Ltd
CA
Ind' Summary
13-Feb-1995
24 assessments on 3 pages were separate not global though some
out of time
VAT
Commissioners of Customs & Excise v Richmond Theatre Management
Ltd
QBD
Times
1-Feb-1995
Output tax payable when advance payment made without any trust
to payer
Value Added Tax Act 1983 5-1
VAT
Commissioners of Customs and Excise v British Telecom plc
QBD
Times
30-Jan-1995
BT not to pay VAT on overpayments of bills pending next one
unless agreed
VAT (General) Regulations 1985 886
VAT
R v Dealy
CACD
Ind' Summary
23-Jan-1995
'Evasion' means not paying when falling due - not import
permanent intention
Value Added Tax Act 1983 39-1
VAT
Freehan v Commissioners of Customs & Excise
QBD
Ind' Summary
19-Dec-1994
Gaming machine supply to be calculated on amounts net of winnings
VAT
R v Dealy
CACD
Gazette
16-Dec-1994
VAT evasion proved without need to show intent to make
permanent default
Value Added Tax Act 1983 39-1
VAT
Commissioners of Customs & Excise v Le Riffi Ltd
CA
Times
14-Dec-1994
One assessment which had been issued which covered several
periods can be read as separate assessments for each period.
VAT
R v Dealy
CACD
Times
13-Dec-1994
Evasion of VAT does not require proof of intent to permanently
deprive
Value Added Tax Act 1983 39-1
VAT
Feehan v Commissioners of Customs and Excise
QBD
Times
11-Nov-1994
Video slot machine takings were taxable net of payouts made
even if via bar staff
VAT
Trustees of the Nell Gwynn House Maintenance Fund v
Commissioners of Customs & Excise
QBD
Times
31-Oct-1994
Trustees of flats were liable to VAT on maintenance staff wages
- not exempt supply
VAT
Trustees of the Nell Gwynn House Maintenance Fund v
Commissioners of Customs & Excise
QBD
Ind' Summary
24-Oct-1994
Trustees of flats liable to VAT on maintenance staff wages -
not exempt supply
VAT
GUS Merchandise Corporation Ltd v Commissioners of Customs &
Excise
CA
Ind' Summary
24-Oct-1994
Excess VAT paid on sales to agents not recoverable since
binding agreement on me
VAT
Primback Ltd v Customs & Excise Commissioners
QBD
Ind' Summary
12-Sep-1994
Undisclosed discount for interest free credit not allowable -
VAT on full amount
VAT
Commissioners of Customs & Excise v Robert Gordon's College
CS2D
Times
6-Sep-1994
Self supply rules applied despite the use of an intermediate
lease and a separate company
VAT
Customs & Excise Commissioners v Lewis
QBD
Ind' Summary
11-Jul-1994
Whether new building incorporating parts of old is conversion
is one of fact
VAT
Rayner & Keeler Ltd v Customs & Excise Commissioner
QBD
Ind' Summary
11-Jul-1994
Complex contract for shopfitting is for multiple supplies not
just shopfitting
VAT
Commissioners of Customs & Excise v Lewis
QBD
Times
22-Jun-1994
Tribunal may consider potential uses to see if 'existing'
building
Value Added Tax Act 1983 Sch5
VAT
Thorn EMI plc v Customs & Excise Commissioners
QBD
Ind' Summary
20-Jun-1994
Supplies for mixed business entertainment and other uses to be
apportioned
VAT
Fine Art Developments plc v Commissioners of Customs & Excise
CA
Independent
3-Jun-1994
VAT charged on price sold to unregistered agents not on open
market value
VAT
Fine Art Developments plc v Commissioners of Customs & Excise
CA
Times
1-Jun-1994
VAT assessed on supply price to agent not open market value
VAT
Durham Mineworkers' Home Association v Commissioners of Customs
& Excise
QBD
Ind' Summary
24-Apr-1994
Sharing of premises by charities was not a supply by one to other
VAT
Ridgeons Bulk Ltd v Customs & Excise Commissioners
QBD
Ind' Summary
24-Apr-1994
Commissioners were wrong to assess output tax by amendment
since deprived Taxpayer of appeal
VAT
BJ Rice & Associates v Customs & Excise Commissioners
QBD
Ind' Summary
18-Apr-1994
Time of supply on continuous service on invoice or payment-
even after registrar
VAT
Tolsma v Inspecteur de Omzebelasting Leeuwarden C-16/93
ECJ
Times
29-Mar-1994
Organ Grinder receiving donations not Vatable - no legal
relationship with donor
VAT
Commissioners of Customs & Excise v Nomura Property Management
Services Ltd
QBD
Times
22-Mar-1994
Patent error didn't nullify VAT return and serious
misdeclaration penalty remained appropriate
VAT
Customs & Excise Commissioners v Nomura Properties Management
Services
QBD
Ind' Summary
21-Mar-1994
Serious mis-declaration existed despite correction filed before
penalty notice
VAT
Customs & Excise Commissioners v Le Rifiji Ltd
CA
Ind' Summary
21-Mar-1994
CA may impose own style of costs conditions when granting leave
to appeal
VAT
Sargent v Customs & Excise Commissioners
ChD
Gazette
2-Mar-1994
VAT in rents received by receiver was payable to customs
VAT
R v Ryan (Edmund Joseph), R v Ryan (James Joseph) etc
CA
Times
24-Feb-1994
VAT imposed by UK on gaming machines compatible with EC directive
VAT
Commissioners of Customs & Excise v P & O Steam Navigation
Company
CA
Times
8-Feb-1994
Error in VAT return which was corrected on the next quarter's
return was not a serious misdeclaration justifying penalty as such
VAT
Customs & Excise Commissioners v Peninsular & Oriental
Navigation Co
CA
Ind' Summary
7-Feb-1994
Credit claimed before due quarter, but not in due - not serious
misdeclaration
VAT
Dollar Land (Feltham) Ltd et al v Commissioners of Customs &
Excise
QBD
Times
2-Feb-1994
Commissioners discretionary surcharge not appeallable - to use
judicial review
VAT
Value Added Tax (Input Tax) (Amendment) Order 1993/2954
Gazette
26-Jan-1994
Amends treatment of non-deductibility of tax for new motor cars
VAT
Customs & Excise Commissioners v Rosner
QBD
Times
10-Jan-1994
VAT on legal expenses recoverable where nexus between business
and matter
VAT
Customs and Excise Commissioners v Rosner
QBD
Ind' Summary
10-Jan-1994
VAT deductible for legal expenses in criminal case if
sufficient nexus
VAT
House (t/a P & J Autos) v Commissioners of Customs & Excise
QBD
Ind' Summary
10-Jan-1994
VAT assessment may cover several periods if individual figures
calculable
VAT
House v Commissioners of Customs & Excise
QBD
Times
7-Jan-1994
Assessment over several periods valid if individual figures
calculable
VAT
Commissioners of Customs & Excise v Kingfisher plc
QBD
Times
15-Dec-1993
VAT payable when credit service paid if Co provides credit for
customers
Value Added Tax Act 1983 29
VAT
Customs & Excise Commissioners v Kingfisher plc
QBD
Ind' Summary
13-Dec-1993
Companies accounting for VAT together are treated as single
taxable person
VAT
Sargent v Commissioners of Customs & Excise
ChD
Times
18-Nov-1993
Receiver is VAT taxable person even if appointed under floating
charge
VAT
GUS Merchandise Corporation Ltd v Commissioners of Customs &
Excise
QBD
Ind' Summary
25-Oct-1993
Taxpayer accepting Scheme H calculation basis cannot reclaim
overpayments
VAT
Bjellica v Commissioners for Customs & Excise
QBD
Times
20-Oct-1993
Unregistered trader treated as if liable where should have
registered
VAT
Commissioners of Customs & Excise v London Diocesan Fund; Same
v Penwith Property Co Ltd
QBD
Ind' Summary
18-Oct-1993
Whether building new or enlargement of existing one is question
of fact
VAT
Value Added Tax (Payments on Account) Order 93/2001
Gazette
6-Oct-1993
New rules where VAT liability is greater than £2,000,000
for payments on account
VAT
Value Added Tax (Supply of Services) Order 93/1507
Gazette
6-Oct-1993
Taxes private use of charged services received by taxable person
VAT
SA Chaussure Bally v Ministry of Finance Belgium (C-18/92)
ECJ
Ind' Summary
20-Sep-1993
Vatable amount based on what purchaser pays ignoring commissions
VAT
Bophuthatswana National Commercial Corp v Commissioners of
Customs & Excise
CA
Ind' Summary
13-Sep-1993
Services of company representing unrecognised nation may be
chargeable
VAT
Bjelica (t/a Eddy's Domestic Appliances) v Commissioners of
Customs & Excise
QBD
Ind' Summary
6-Sep-1993
No breach of directive to charge penalties as percent of tax
plus tax
VAT
Customs & Excise Commissioners v Le Rififi Ltd
QBD
Ind' Summary
30-Aug-1993
If any part of global VAT assessment time barred, whole
assessment fails
VAT
Value Added Tax (General) (Amendment) (No. 5) Regulations 1993
Gazette
25-Aug-1993
Amendment regulations to definition of "exempt input
tax" from VAT regulations 1985
VAT
Sitar Tandoori Restaurant v Customs & Excise Commissioners
QBD
Ind' Summary
5-Jul-1993
Appeal remains if assessment reduced after lodged - cannot
resubmit
VAT
Customs & Excise Commissioners v London Diocesan Fund; Same v
Penwith Prop Ltd
QBD
Ind' Summary
10-May-1993
Interpret 'new building' in ordinary sense; connected building
is new
Value Added Tax Act 1983
VAT
Commissioners of Customs & Excise v Professional Footballers
Ass (Ents) Ltd
HL
Gazette
7-Apr-1993
VAT not payable seperately on trophies awarded at dinner
Value Added Tax Act 1983
VAT
Commissioners of Customs & Excise v McClean Homes Midland Ltd
QBD
Ind' Summary
22-Mar-1993
Whether fitted furniture is part of a building is a question of
fact
VAT
Value Added Tax (Flat-rate Schemes for Farmers) Regulations
92/3103
Gazette
24-Feb-1993
With effect from 1 Jan 93 conditions for farmers to charge flat
rate addition
VAT
Value Added Tax (EC Sales Statements) Regulations 92/3096
Gazette
24-Feb-1993
With effect from 1 Jan 93 regulations for form of return of
sales made to EC countries
VAT
Value Added Tax (Valuations of Acquisitions) Regulations 92/3099
Gazette
24-Feb-1993
Effective from 1 January 1993 State when to include excise duty
car tax in value before VAT
VAT
Commissioners of Customs and Excise v Professional Footballers
Association
HL
Independent
24-Feb-1993
The Association held a dinner. Tickets were sold and the
proceeds of the ticket sales were used to purchase the trophies.
The Commissioners sought to charge output tax on the trophies,
suggesting they were a separate supply. It was held that where a
direct link could be shown between the giving of business assets
and receipts from others who were not themselves recipients the
paragraph did not apply. The purchase of the tickets constituted
the consideration for the supply of the trophies.
Value Added Tax Act 1983 Sched 2 Para 5
VAT
Frank Galliers Ltd v Commissioners of Customs & Excise
QBD
Ind' Summary
15-Feb-1993
Reasonable excuse for Misdeclaration on VAT return. Where a
company relied upon the return having been prepared by someone
else, the tribunal could look behind the assertion to examine
the underlying reason for the misdeclaration. It should be no
more difficult to establish the reasonable cause excuse when the
company had relied upon a third party than if the return had
been prepared internally.
Finance Act 1985 32(2)(b)
VAT
Commissioners of Customs & Excise v MacHenrys (Hairdressers)
Ltd and others
QBD
Ind' Summary
15-Feb-1993
A hairdresser's shop was liable for VAT for work done by sub-
contractor staff where the fees taken by the sub-contractors
were shared by the shop. This remained so even if the individual
hairdressing sub-contractors were not themselves liable for VAT
because of their low turnover.
VAT
VAT (Repayment to Community Traders) (Amendment) Regulations
92/3098
Gazette
10-Feb-1993
With effect from 1 Jan 93 to implement changes following
European Directive
VAT
VAT (Cars) Order 1992 92/3122
Gazette
10-Feb-1993
Amends regulations on VAT arrangements on import of cars from EC
VAT
VAT (Accounting & Records)(Amendment) Regulations 92/3097
Gazette
10-Feb-1993
With effect from 1 Jan 93 Implement EC Directive with a view to
abolition of fiscal frontiers
VAT
VAT (General) (Amendment) (Number 4) Regulations 92/3102
Gazette
10-Feb-1993
With effect from 1 Jan 93 Implement 6th EC VAT directive on
import of EC goods
VAT
Finance (No 2) Act (Commencement No 2 & Transitional
Provisions) Order 1992/2979
Gazette
10-Feb-1993
With effect from 1 Dec 92 assorted amendments to VAT
regulations and commencements
VAT
Finance (No 2) Act 1992 (Commencement) Order 92/1867
Gazette
7-Oct-1992
With effect from 1 Aug 92 new VAT rules on cars and flat rate
schemes for farmers
VAT
Value Added Tax (General)(Amendment)(#2) Regulations 92/1617
Gazette
26-Aug-1992
With effect from 1 Aug 92 amend regulations re returned goods
and exports
VAT
Value Added Tax (Payments on Account) Regulations 1992 92/1536
Gazette
26-Aug-1992
With effect from 1 Aug 92 provisions for notification to make
payments on account
VAT
Commissioners of Customes and Excise v Ali Baba Tex Ltd
QBD
Gazette
29-Jul-1992
Zero rating for material to be made up into children's clothing
is valid only if clothing is not suitable other uses
Value Added Tax Act 1983 Sch 5 Grp 17 Itemm1
VAT
Value Added Tax (General) (Amendment) (No 3) Regulations 1991
91/2312
Gazette
27-May-1992
Substitutes several revised forms - applications for
registration, returns etc
VAT
Value Added Tax (Input Tax) (Person Supplied) Order 1991 91/2306
Gazette
27-May-1992
Fuel bought by employee and re-imbursed by employer input tax
recovery allowed
VAT
VAT (General) (Amendment) Regulations 1992 92/645
Gazette
6-May-1992
With effect from different dates new parts V, VA and VI of
regulations for European legislation
Value Added Tax (General) Regulations 1985
VAT
VAT (Buildings and Land) Order 1991 91/2569
Gazette
26-Feb-1992
Eight substantial changes to rules for charging VAT on
buildings and land
Value Added Tax Act 1983 Sch 6, 6A
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